SB 1320
An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for definitions and providing for youth sport participation cost tax credit.
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Sign in to take action- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Bill overview
This bill creates a tax credit for Pennsylvania residents to help offset the costs of participating in youth sports for their children. It defines key terms like ‘qualified student,’ ‘qualified youth sport participation expense,’ and ‘qualified youth sports program.’ The credit is available to individuals with household incomes at or below 300% of the federal poverty level, with a maximum credit of $1,500 for single filers and $3,000 for joint filers.
Key provisions
- Defines ‘qualified student’ and ‘qualified youth sport participation expense.’
- Establishes a ‘qualified youth sports program’ as a recreational sports program for students.
- Allows eligible taxpayers to claim a tax credit for youth sports participation costs.
- The credit is capped at $1,500 for single filers and $3,000 for joint filers.
- Income limits apply; the credit is available to those with household incomes at or below 300% of the federal poverty level.
- The tax credit cannot be carried forward or refunded.
- The Department of Revenue will create necessary forms for administering the credit.
- The credit applies to taxable years beginning after December 31, 2024.
Who is affected
- Pennsylvania residents
- Parents and guardians of school-aged children
- Youth sports organizations
- Taxpayers
- Families with incomes at or below 300% of the federal poverty level
Notable changes
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Steven Santarsiero
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